论创新型企业的会计核算

Accounting Calculation of Innovative Enterprises

企业是科技创新的主体,在国家经济发展中发挥着重要作用。创新型企业的会计核算具有事前核算突出、研发费用占比较高、无形资产核算困难等特点,应该采取不同的核算方法。在研发费用核算方面,分析了全部费用化、全部资本化、有条件资本化3种核算方法,主张创新型企业在研发费用核算方面应该采取有条件资本化核算。在无形资产核算方面,建议根据各个企业的实际情况合理确定无形资产的范围,对无形资产进行分类核算。

Enterprises are the main body of scientific and technological innovation and play an important role in the national economic development. The accounting of innovative enterprises is characterized by prominent pre-accounting, high R&D cost and difficulty in intangible asset accounting, so different accounting methods should be adopted. In the aspect of R&D cost accounting, this paper analyzes three accounting methods of total cost, total capitalization and conditional capitalization, and advocates that innovative enterprises should adopt conditional capitalization accounting in the aspect of R&D cost accounting. In the field of intangible asset, it is suggested that the scope of intangible asset should be determined reasonably according to the actual situation of each enterprise, and intangible asset should be classified.